Explanatory note

This Order amends the Firefighters’ Pension Scheme which is set out in Schedule 2 to the Firefighters’ Pension Scheme Order 1992 and, with the exception of paragraph 7 of the Schedule to this Order, has effect from 1st April 2010.

This Order introduces provisions supporting the introduction of a new funding system for firefighter pensions.

A new Part LA is inserted into the Firefighters’ Pension Scheme by paragraph 8 of the Schedule to this Order. Part LA makes provision for—

• the establishment and maintenance of a Firefighters’ Pension Account and the payments that are to flow into and out of that Account (rules LA1 to LA3);

• the treatment of awards made under the Compensation Scheme for firefighters in terms of the accounts from which such awards are to be made (rule LA4);

• transfers between a fire and rescue authority’s Firefighters’ Pension Account and Firefighters’ Operating Account and the effect of those transfers (rules LA5 and LA6); and

• a requirement for fire and rescue authorities to provide information etc. in relation to the Firefighters’ Pension Account to the Scottish Ministers (rule LA7).

Paragraphs 5 and 6 of the Schedule to this Order make provision in relation to the transfer of pension history information and sums where a firefighter moves from one fire and rescue authority to another.

A full impact assessment has not been produced for this Order, as no impact on the private or voluntary sectors is foreseen.